Internal Controls

State's Controls Over Personal Property Management Are Inadequate Gao ID: NSIAD-87-156 June 10, 1987

GAO evaluated the effectiveness of the Department of State's internal controls over personal property and its adherence to regulations concerning such property.

GAO found that: (1) of the 16 foreign offices it visited, most had not fully and properly taken inventory, and only 1 had adequately reconciled its inventory; (2) of the seven domestic offices it visited, none had properly taken and reconciled inventories; (3) although State has automated management systems at several locations, it has not provided all locations with sufficient guidance and training; and (4) State has not given attention to ensuring that internal controls are adequate. GAO also found that: (1) State's regulations contain insufficient requirements for domestic warehouse operations; (2) its controls over the security of warehouse property are inadequate; and (3) none of State's warehouses had taken or reconciled inventories of all their property in fiscal year (FY) 1986.

Recommendations

Our recommendations from this work are listed below with a Contact for more information. Status will change from "In process" to "Open," "Closed - implemented," or "Closed - not implemented" based on our follow up work.

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